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Fulfillment Cash Flows

According to international accounting standards, this refers to the risk-adjusted present value of an insurer's rights on and obligations to...

    FCF

    It stands for fulfillment cash flows; according to international accounting standards, this refers to the risk-adjusted present value of an...

      Onerous Contract

      An insurance contract is deemed to be onerous (loss-laden or loss-making) at initial recognition when the net cash flows associated...